2016 (12) TMI 209

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....t ORDER The Commissioner (Appeals) dismissed the appeal for non-compliance of interim order dated 30.01.2014, in terms of Section 35F of Central Excise Act, 1944.  Vide the interim order, the appellant was asked to deposit an amount of Rs. 1,58,387/- on or before 14.02.2014, which is 50% of the amount in dispute.  The appellant deposited the money on 11.02.2014, copy of the challan....

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....er (Appeals) failed to consider the detailed submissions of the appellants that they had complied with the condition of pre-deposit within time. 3.  Ld. AR reiterated the findings of the Commissioner (Appeals). 4.  Heard both the sides and perused the records.  The issue in the present appeal is whether the appellant is entitled to take credit on the said service.  Since,....